Accounting records (India)
It is a legal requirement for all Indian GST registered entities to keep accounting records. The main items to be kept include the following:
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•ÌýÌýÌýÌý Purchase and sales invoices.
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•ÌýÌýÌýÌý Records of input tax incurred and claimed.
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•ÌýÌýÌýÌý Details of output tax payable, collected and paid, including under the reverse charge.
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Web page updated on 17 Mar 2025 13:19